TABLE OF CONTENTS D—FISCAL MANAGEMENT DA 2 Goals and ...€¦ · Fiscal management standards and...

1

TABLE OF CONTENTS

D—FISCAL MANAGEMENT Top Code Page No. Policy Approval Date Review Date DA 2 Goals and Objectives

12/9/13

DB 3 Budget Planning

12/9/13

DC 4 Annual Operating Budget

08/17/15 07/13/15

DFAC 8 Federal Fiscal Compliance 07/10/17 DFE 12 Investment of Funds

12/9/13

DFG 15 Fees, Payments and Rentals

12/9/13

DFK 16 Gifts and Bequests

12/9/13

DFM 17 Equipment and Supplies Sales

12/9/13

DH 18 Bonded Employees

12/9/13

DIC 19 Inventories

12/9/13

DJB 20 Petty Cash Accounts

12/9/13

DJE 22 Purchasing

12/9/13

DJEB 23 Quality Control

12/9/13

DJED 24 Bids and Quotations Requirements

12/9/13

DJEE 26 Local Purchasing

12/9/13

DJEF 27 Requisitions

12/9/13

DJEG 28 Purchase Orders and Contracts

12/9/13

DJEJ 29 Payment Procedures

12/9/13

DJFA 30 Purchasing Authority 12/9/13

DJFAB 31 Administrative Leeway

12/9/13

DK 32 Student Activity Fund Management

12/9/13

DKA 34 School Activity Organization Support

12/9/13

DP 36 Collection of Unpaid or Overdue 12/9/13

2

Bills DA Goals and Objectives DA

The board shall adhere to strict fiscal accounting procedures as outlined in board policies and

rules. The board shall make an effort to secure goods and services from responsible merchants and

vendors at a price and quality that will enable the staff to fulfill the district’s educational goals.

Approved: December 9, 2013

3

DB Budget Planning DB

A planned, systematically prepared budget is essential in the management of the district. The

board delegates to the superintendent the authority to develop a budget for the board’s consideration.


4

DC Annual Operating Budget DC

The district budget shall be prepared by the superintendent in cooperation with selected district

employees and shall reflect the district’s educational goals.

The superintendent shall follow the adopted budget.

The district shall fund the operating budget according to approved fiscal and budgetary

procedures required by the State of Kansas.

Budget Forms

Budget forms used shall be those prepared and recommended by the Kansas State Department of

Education. Budget summary documents shall be prepared on forms provided by the Kansas State

Department of Education.

Priorities

The board will establish priorities for the district on a short-term, intermediate and long-range

basis.

Deadlines and Schedules

Deadlines and time schedules shall be established by the board.

Encumbrances

An encumbrance shall be made when a purchase is made or when an approved purchase order is

processed. All encumbrances shall be charged to a specific fund. All necessary encumbrances shall be

made by the superintendent.

5

DC Annual Operating Budget DC-2

Recommendations

Recommendations of the superintendent and professional staff concerning the district’s

educational program and related budget figures will be presented to the board prior to submission of the

tentative draft budget. All superintendent and staff recommendations will be presented to the board no

later than the regular board meeting in _____________.

Preliminary Adoption Procedures

The superintendent will be responsible for developing the budget cover letter. It is recommended

that the letter include a restatement of the goals and objectives of the district and a list of budget

priorities. An explanation of line item expenditures will be included in the letter. Fund expenditures and

line categories will also be explained in terms of how the budget meets the goals and objectives of the

district and enhances completion of priority programs. A preliminary draft of the district’s budget will be

submitted by the superintendent to the board on or before ____________each year.

Hearings and Reviews

The board shall conduct budget hearings according to state law.

Budget Transparency

The district shall comply with the requirements of the Kansas Uniform Financial Accounting and

Reporting Act and rules and regulations promulgated by the Kansas State Board of Education thereunder

in maintaining, reporting, publishing on the district’s website, and making available to the public

specified budgetary records, forms and information.

Management of District Assets/Accounts

The superintendent shall establish and maintain accurate, financial management systems to meet

the district’s fiscal obligations, produce useful information for financial reports, and safeguard district

resources. The superintendent shall ensure the district’s accounting system provides ongoing internal

controls. The superintendent shall review the accounting system with the board.

6


Fraud Prevention and Investigation

All employees, board members, consultants, vendors, contractors and other parties

maintaining a business relationship with the district shall act with due diligence in duties

involving the district’s fiscal resources. The superintendent shall develop internal controls that

aid in the prevention and detection of fraud, financial impropriety, or irregularity.

Reporting Fraud

An employee who suspects fraud, impropriety, or irregularity shall promptly report those

suspicions to the immediate supervisor and/or the superintendent. The superintendent shall have

primary responsibility for any investigations, in coordination with legal counsel and other internal

or external departments and agencies as appropriate.

Whistleblowers

The district encourages complaints, reports, or inquiries about illegal practices or

violations of district policies, including illegal or improper conduct by the district, its leadership

or by others on its behalf. Reports could include, but not be limited to, financial improprieties,

accounting, or audit matters, ethical violations, or other similar illegal or improper practices or

policies. The district prohibits retaliation by or on behalf of the district against staff members

who make good faith complaints, reports, or inquiries under this policy or for participations in a

review or investigation under this policy. This protection extends to those whose allegations are

made in good faith but prove to be mistaken. The district reserves the right to discipline persons

who make bad faith, knowingly false, or vexatious complaints, reports or inquiries or who

otherwise abuse this policy.

7


Complaints, reports or inquiries may be made under this policy on a confidential or

anonymous basis. They should describe in detail the specific facts demonstrating the bases for

the complaints, reports, or inquiries. They should be directed to the superintendent. If the

superintendent is implicated in the complaint, report, or inquiry, it should be directed to the board

of education. The district will conduct a prompt, review or investigation. The district may be

unable to fully evaluate a vague or general complaint, report, or inquiry that is made

anonymously.

Approved: August 17, 2015

8

DFAC Federal Fiscal Compliance (See CMA, CN, DFAA, and DFAB) DFAC

The board shall ensure federal funds received by the district are administered in

accordance with federal requirements, including but not limited to the federal Uniform Grant

Guidance. This policy outlines the district’s responsibilities when federal funding is considered.

The board designates the superintendent as the federal programs coordinator and district contact

for all federal programs and funding.

The superintendent shall establish and maintain a sound fiscal management system to

include internal controls and federal grant management standards covering the receipt of both

direct and state-administered federal grants and to track costs and expenditures of funds

associated with grant awards. The superintendent, to assist in the proper administration of federal

funds and implementation of this policy, may recommend additional procedures and regulations

be adopted to supplement this policy.

The district’s fiscal management system shall be designed with strong internal controls, a

high level of transparency and accountability, and documented procedures to ensure that all fiscal

management system requirements are met. Fiscal management standards and procedures shall

assure that the following responsibilities are fulfilled:

Identification – The district must identify, in its accounts, all federal awards received and

expended and the federal programs under which they were received.

Financial Reporting – Accurate, current, and complete disclosure of the financial results of each

federal award or program must be made in

accordance with the financial reporting requirements of the Education Department General

Administrative Regulations (EDGAR).

9

DFAC Federal Fiscal Compliance DFAC-2

Accounting Records – The district must maintain records which adequately identify the source

and application of funds provided for federally-assisted activities.

Internal Controls – Effective control and accountability must be maintained for all federal funds,

real and personal property purchased therewith, and other assets acquired with federal funding.

The district must adequately safeguard all such property and must assure that it is used solely for

authorized purposes.

Budget Control – Actual expenditures or outlays must be compared with budgeted amounts for

each federal award. Procedures shall be developed to establish determination for allowability of

costs for federal funds.

Cash Management – The district shall maintain written procedures to implement the cash

management requirements found in EDGAR.

Allowability of Costs – The district shall ensure that allowability of all costs charged to each

federal award is accurately determined and documented.

Time and Effort Reporting by Employees

All district employees paid with federal funds shall document the time they expend in

work performed in support of each federal program, in accordance with law. Time and effort

reporting requirements do not apply to contracted individuals.

Recordkeeping

The district shall develop and maintain a records management plan and related board

policy, administrative regulations, and/or procedures for the retention, retrieval, and disposition

of print and electronic records, including emails.

The district shall ensure the proper maintenance of federal fiscal records documenting:

10


Amount of federal funds,

How funds are used,

Total cost of each project,

Share of total cost of each project provided from other sources,

Other records to facilitate an effective audit,

Other records to show compliance with federal program requirements, and

Significant project experiences and results.

All records must be retrievable and available for programmatic or financial audit.

The district shall provide the federal awarding agency, Inspectors General, the

Comptroller General of the United States, and the pass-through entity, or any of their authorized

representatives, the right of access to any documents, papers, or other district records which are

pertinent to the federal award. The district shall also permit timely and reasonable access to the

district’s personnel for interview and discussion related to such documents.

Records shall be retained for a minimum of three (3) years from the date on which the

final Financial Status Report is submitted, or as otherwise specified in federal law or in the

requirements of the federal award, unless a written extension is provided by the awarding agency,

cognizant agency for audit, oversight agency for audit, or cognizant agency for indirect costs. If

any litigation, claim or audit is started before the expiration of the standard record retention

period, the records shall be retained until all litigation, claims or audits have been resolved and

final action has been taken.

The district shall ensure that all personally identifiable data protected by statute or

regulation is handled in accordance with the requirements of applicable law, regulations, board

policy, administrative regulations, and procedures.

11


Subrecipient Monitoring

If the district awards subgrants, the district shall establish procedures to:

Assess the risk of noncompliance.

Monitor grant subrecipients to ensure compliance with federal, state, and local laws and board

policy, regulations, and procedures.

Ensure the district’s records are adjusted to cure recordkeeping issues discovered through the

subrecipient’s audits, on-site reviews, or other monitoring.

Compliance Violations

Employees and contractors involved in federally funded programs and subrecipients shall

be made aware that failure to comply with federal law, regulations, or terms and conditions of a

federal award may result in the

federal awarding agency or pass-through entity imposing additional conditions or terminating the

award in whole or in part.

Approved: July 10, 2017

KASB Recommendation – 6/17

12

DFE Investment of Funds DFE

The investment of school district monies shall be the responsibility of the superintendent,

business manager and/or the district treasurer.

Any monies not immediately required for the purposes for which the monies were

collected or received, shall be invested as provided by current statute.

Posting Securities

All investments of district monies shall be secured by F.D.I.C. coverage, a pledge of

direct federal obligations or direct guaranteed federal agency deposits in accordance with

requirements of state law. Exceptions to the required posting of securities shall be only as

provided by law and approval of the board.

All offerings of monies for investment shall state the amount to be invested and the

maturity date of each investment.

All banks and savings and loan associations with main or branch offices located within

the county or adjoining counties of the district shall be given an opportunity to bid on all monies

offered for investment. All bids shall be specified on the basis of simple interest.

Distribution of monies for investment shall be as follows:

The treasurer or other person designated by the board shall inform each eligible bank and

savings and loan association of the total amount of money to be invested on a specified date and

the maturity date of the investment.

Each bank or savings and loan association bidding shall submit a single bid of the rate of

interest it would pay on all or part of the funds to be invested.

Monies shall be invested with the highest bidder in such amount as the bidder will accept,

and any remaining amounts shall be invested with the next highest bidders in order of interest rate

offered. No bidder shall be eligible to receive any funds in the same offering at a rate lower than

its single bid.

DFE Investment of Funds DFE-2

13

No bid less than the most recently determined investment rate as determined by the state

treasurer shall be accepted. No funds will be invested for maturities of more than two years.

Any monies not otherwise invested in eligible banks and savings and loans located in the

district due to their inability, for whatever reason, to accept the funds, shall be invested in secured

deposits in banks or savings and loans which have offices located in counties in which a part of

the school district is located or in adjoining counties.

Any monies not invested in banks and savings and loans in the district or located in

counties in which a part of the school district is located may be invested in the municipal

investment pool fund or United States Treasury bills or notes as authorized by Kansas law.

Monies available for reinvestment as a result of maturities may be reinvested with the

bank or association holding such monies provided the bank or savings and loan association agrees

to pay the same or higher rate as that offered by the highest bidder at the time of re-offer.

In the event of identical high bids, the allocation of monies to be invested between the

high bidders shall be at the discretion of the superintendent.

The treasurer shall record the following information: the date of each offering; the name

of each bank or savings and loan association notified; the name of the officer notified; the bid,

carried to five decimal places (.11111); the amount of monies the bank or savings and loan

association is willing to accept at the rate bid.

To be eligible to receive invested funds or deposits from the district, any otherwise

eligible bank or savings and loan association shall have on file in the office of the district

treasurer a letter requesting its inclusion in the bidding process and providing proper assurance of

compliance with requirements of applicable laws and board policy relating to maintenance of

proper security and assurance of its membership in good standing consistent with current federal

regulations.

DFE Investment of Funds DFE-3

14

The superintendent shall report monthly to the board on the district's investments.


DFE-R Investment of Funds DFE-R

Any account which contains an average balance which qualifies that account as an

interest bearing account shall be maintained as an interest bearing open account at an eligible

bank.

Monies to be offered for investment will be split among the banks with offices or branch

offices within the district. The amounts to be maintained in each bank will be determined jointly

by the district treasurer and the superintendent of schools. Factors to be considered by the

superintendent and treasurer are: location of the district checking account, willingness of the

bank to pay the current treasury bill rate, and amounts currently invested in each bank.


15

DFG Fees, Payments and Rentals (CF. KG) DFG

Proceeds from fees for building or equipment use or rental will be credited to the general

fund.


16

DFK Gifts and Bequests DFK

Income derived from gifts and bequests will be credited, if possible, as specified by the

board.


17

DFM Equipment and Supplies Sales DFM

Excess or unusable district-owned equipment and supplies will be disposed of at the

discretion of the board. Any broken, unsalvageable equipment will be destroyed after receiving

confirmation from the superintendent.


18

DH Bonded Employees DH

The board shall purchase a blanket or surety bond for school employees. The amount of

the bond shall be determined by the board.


DH-R Bonded Employees DH-R

A surety bond in the amount of $10,000 is required for the treasurer. A blanket bond in

the amount of $45,000 will be purchased by the board for other district employees.


19

DIC Inventories DIC

An accounting will be made annually for all district-owned property, real and personal.


DIC-R Inventories DIC-R

An inventory record system shall be developed by the superintendent. All inventory

records shall be annually updated showing deletions and additions, the estimated value, original

cost (where available), date of purchase, serial numbers (where available), location and condition

of each piece of district-owned property.

Each building principal shall take an annual inventory of district-owned property under

the direction of the superintendent. Inventory forms shall be developed by the superintendent.

One copy of each inventory taken in an attendance center shall be filed in that building, and one

copy shall be filed in the central office with the clerk.


20

DJB Petty Cash Accounts DJB

The board may establish petty cash accounts by resolution. An annual report of all petty

cash funds shall be included in the board’s regular July agenda. The board shall also receive

monthly reports.


21

DJB-R Petty Cash Accounts DJB-R

(Note: A separate resolution must be adopted for each petty cash fund.)

RESOLUTION

WHEREAS, the Board of Education of Unified School District No. 380, Marshall

County, Kansas, has determined that the creation of a petty cash fund is needed to make

expenditures for school district purposes in emergencies;

WHEREAS, Kansas law authorizes the establishment of petty cash funds;

THEREFORE, BE IT RESOLVED, by the Board of Education of Unified School District

No. 380, Marshall County, Kansas, that a petty cash fund designated as the Student Activity fund

is created for the purpose of expending funds for school purposes in emergency situations.

The fund shall be administered by the respective school principal. The secretary of the

school shall keep a record of all receipts and expenditures of the fund and shall prepare and file

with the Board a statement showing all receipts, expenditures, and balance at the end of each

month and at the end of each school year. Any person authorized to administer a petty cash fund

shall be bonded by the school district.

Funds in the petty cash fund shall remain district funds but shall not be considered school

money for purposes of K.S.A. 72-8202(d) and the provisions of K.S.A. 12-105(b) shall not apply.

Adopted this 14th day of July, 1997, by the Board of Education of Unified School

District No. 380, Marshall County, Kansas.

22

DJE Purchasing DJE

The purchasing, receiving, storing, and distribution of supplies, equipment, and services

for use in the district shall be managed efficiently and economically.

The board shall appoint a purchasing agent for the district.


23

DJEB Quality Control DJEB

The board reserves the right to establish the specifications for and quality of goods or

services purchased by the district.

It is the responsibility of the originator of a purchase request to see that all specifications

requested are complete.

Whenever possible, standard lists of supplies and equipment shall be developed in all

budget areas.

Quantity purchasing is encouraged.

The board reserves the right to maintain cost control authority over any goods or services.


24

DJED Bids and Quotations Requirements DJED

All purchases requiring competitive bids shall be made in accordance with current

statutes.

The purchasing agent shall develop and maintain lists of potential suppliers. Bid lists

shall be used to notify potential bidders.

Any supplier may be included in the list upon request. All bid lists shall be reviewed

annually by the purchasing agent.

A copy of this policy shall be given to all bidders upon request.

All bids and supporting documentation shall be retained in the district office with the

clerk for a period of three years after bids have been opened.

All bid specifications shall be written by the district’s purchasing agent. Specifications

shall include, when necessary: required performance, surety, bid and statutory bond information;

compliance with preferential bid law; financial statements; the board’s right to reject any or all

bids; compliance with all federal, state, and local laws, ordinances and regulations, the date, time

and place for the opening of bids; and other items as the board directs.

The board shall avoid negotiation of bid specifications after bids have been accepted and

shall correct specifications if they are inadequately written and request new bids. If an error is

discovered in the bid specifications all bids shall be returned unopened and the project shall be

rebid using corrected and/or amended specifications

All bids must be submitted to the clerk in sealed envelopes with the name of the

bidder and the date of the bid opening plainly marked in the lower left-hand corner of the

envelope. All bids shall be opened publicly on the stated day and time. All bidders and other

interested persons may be present when the bids are opened.

DJED-2 Bids and Quotation Requirements DJED-2

25

Bids may be opened by the purchasing agent or other person designated by the board

and such opening shall be witnessed by one other district employee. The bids shall then be

arranged in order from low to high before they are presented to the board for action.

All bids shall be awarded to the lowest responsible bidder. The board remains the

sole judge of whether or not a bidder is “responsible.” Criteria that may be used to judge

“responsible,” by way of illustration and not limitation, are: financial standing, reputation,

experience, resources, facilities, judgment and efficiency.

The board may investigate the “responsibleness” of any bidder by using information

at hand to form an intelligent judgment, such as the district’s architect, previous clients of the

bidder, their own investigation, or an outside investigation agency.

Any bid may be withdrawn and/or corrected prior to the scheduled time for opening

of bids and no later than two days after the bids have been opened if a non-judgmental error has

been made.

Any bid received after the publicized date and time shall not be considered by the

board.

The board reserves the right to reject any and all bids and to ask for new bids. This

reservation shall be specified in the publication or notification of bid letting.

The board reserves the right to waive any informalities in, or reject any parts of a bid.

The board may participate in multi-state purchasing pools.


26

DJEE Local Purchasing DJEE

The purchasing agent shall make purchases from local vendors when the price,

availability of the product and service are competitive with outside vendors for purchases not

subject to the bidding law. The board shall not grant preferential bid percentages to local

contractors or businesses except as provided by statute.


27

DJEF Requisitions DJEF

The purchasing agent shall develop a requisition form to be used by staff members

requesting that certain goods be purchased for the district.


DJEF-R Requisitions DJEF-R

All requisitions shall be submitted to the purchasing agent at a time designated by

him/her. After a purchase order has been issued, the number of the purchase order and the date

the order was placed shall be recorded on the requisition. After processing, the original copy of

the requisition shall be filed in the office of the purchasing agent and the second copy will be sent

back to the employee/building that originated the request.

School letterhead paper shall not be used in ordering supplies and equipment for personal

use or purchase by employees.


28

DJEG Purchase Orders and Contracts DJEG

The purchasing agent shall develop an order form compatible with the requisition form to

be used in purchasing goods, and shall be authorized to sign all purchase orders.


DJEG-R Purchase Orders and Contracts DJEG-R

Each purchase order shall include:

A specification of the item which adequately describes the characteristics and the quality

standards

A quoted, firm, net, delivered price, whenever possible with the price listed per unit and as

extended

Clear delivery instructions which include time and place

A signature of the purchasing agent and budget account number

The appropriate address and telephone number.

All purchase orders shall be numbered in sequence; sufficient copies will be made to

meet distribution requirements.

A verbal order, subject to subsequent confirmation by a written purchase order, may be

issued only in cases where a bona fide emergency exists. Whenever possible, a purchase order

number should be given to the supplier. A confirming requisition/purchase order shall be issued

immediately thereafter and clearly marked as such.


29

DJEJ Payment Procedures DJEJ

The superintendent shall recommend payment to vendors and suppliers for goods and

services upon satisfactory receipt of all goods or completion of all services and for which there is

a district purchase order number issued as provided for in board policy. (See DJEG Purchase

Orders and Contracts)

The board shall consider payment of bills recommended for payment at regular board

meetings except as provided for in policy. (See DJFAB Administrative Leeway)

The board may designate one or more employees to pay bills in advance of any board

meeting in order to avoid a penalty for late payment or to take advantage of any early payment

discount.


30

DJFA Purchasing Authority DJFA

The superintendent is authorized to execute contracts on behalf of the district for the

purchase of goods and services if the amount is less than $20,000. The board shall receive

reports on any contracts.


31

DJFAB Administrative Leeway DJFAB

In an emergency, the superintendent shall have the authority to make expenditures

necessary to prevent additional damage to district property, to keep the schools open or to reopen

schools. Emergency purchases shall be ratified by the board at the next regular or special board

meeting.


32

DK Student Activity Fund Management DK

Any activity which involves the expenditure of activity funds shall be subject to prior

approval of the principal.

The building principals shall maintain an accurate record of all student activity funds in

the respective attendance centers. No funds shall be expended from these accounts except in

support of the student activity program. No activity account shall have a negative balance.

The board shall receive a monthly report on all activity accounts.

All student activity funds will be audited annually at the same time as the general fund

budget.

Student activity fees may be established by the building principal with board approval.

The board will assume control of all inactive activity organization funds and disburse

those funds to other activity accounts or expend the funds as directed by the board.


DK-R Student Activity Fund Management DK-R

Each student activity fund shall have an employee in charge of the fund. The employee

shall be responsible for making a monthly report to the superintendent and the board.

The monthly student activity report shall show opening and closing balances of each

fund. The report shall also show the total amount of deposits and an itemized list of expenditures.

All payments from student activity funds shall be made from purchase orders signed by

the employee responsible for the fund.

Receipts shall be kept for all revenue deposited into the activity fund of each attendance

center. All payments from the activity fund shall be by checks provided for that purpose.

DK-R-2 Student Activity Fund Management DK-R-2

33

General activity fees will admit each student to most school-sponsored activities in the

respective attendance center.

Fees for special student activities, not included in the general student activity fee,

may be established by the building principal with the prior approval of the board.


34

DKA School Activity Organization Support DKA

The Board recognizes the importance of the extra-curricular activities to the development

of the individual student. To encourage and support that development the Board establishes the

following yearly allotments for the listed extra-curricular activities.

Drill Team $50.00 per student max. $400 per team per school Flag Team $50.00 per student max. $400 per team per school H.S. Cheerleaders $100.00 per student max. $600 per team per school Jr. High Cheerleaders $50.00 per student max. $300 per team per school FFA $1,500 per school FHA $1,500 per school Yearbook & Annual $3,250 per school Whenever a group attends an activity the sponsor is expected to attend. The sponsor’s

expense is not included in the amount listed above.

The District will provide school owned transportation for the above listed groups for all

approved activities.

Prior to the July board meeting, each of the above listed groups must provide a detailed

budget (subsequently referred to as Form 1) of all of their expected expenses for the year and for

all of their expected revenues for the year including the above listed amounts. The organization

will prepare and submit an itemized accounting (subsequently referred to as Form 2) of the actual

revenue and expenses as well. This is to be done by the June Board of Education meeting or

funds for the following year will be withheld. For each month that the budget report (Form 1) is

late, a 5% fee will be withheld from that year’s allotment. If the itemized accounting (Form 2) is

late, a 5% fee will be withheld from the subsequent year’s allotment.

DKA-2 School Activity Organization Support DKA-2

35

Financial support will not be extended to other school organizations without submission of a

request by the July board meeting for the coming year. A request would include all of the above

indicated information.


36

DP Collection of Unpaid or Overdue Bills (Cf.) DP

Unpaid or overdue accounts disrupt accounting practices within the district. All persons

who have unpaid or overdue accounts with the districts shall be notified at least twice by the

superintendent that their account is overdue. If after the second notice the account is not paid in

full or arrangements have not been made with the superintendent to pay the account, a third and

final notice shall be sent by the superintendent by registered mail.


TABLE OF CONTENTS D—FISCAL MANAGEMENT DA 2 Goals and ...€¦ · Fiscal management standards and...

Documents

Transcript of TABLE OF CONTENTS D—FISCAL MANAGEMENT DA 2 Goals and ...€¦ · Fiscal management standards and...